(Lev. 22:27:) “When a bull or a sheep or a goat.” This text is related (to Ps. 27:6), “And now shall my head be lifted up over my enemies round about me and I will offer sacrifice in His tent with a loud cry.” When Israel carried out that deed (of the golden calf), the nations of the world said, “There will be no recovery for them, and He will never return to them.” When Israel heard that they would sacrifice a bull, their head was lifted up, as stated (ibid.), “And now shall my head be lifted up […].” Then they said, “Now we know that the Holy One, blessed be He, has been reconciled to us, as stated (ibid., cont.), “and I will offer sacrifice in his tent with a loud cry; I will sing and chant praise to the Lord.” (Lev. 22:27:) “When a bull or a sheep or a goat [is born].” Is there a bull that is born? Or a calf born to become a bull, that it should be stated, “to sacrifice a bull.” [So] why did [the Holy One, blessed be He], say to sacrifice a bull? To atone for the image of the bull, as stated (in Ps. 103:3), “Who forgives all your sins [...].” You should know this on your own. See what is written (in Ezek. 1:6), “Each had four faces, and each of them had four wings.” What is written there (in vs. 7), “And their legs became a straight leg, and the sole of their feet was like the sole of a calf's foot.” Now it was for the atonement of Israel that He added two [more] wings to them. Thus it is stated (in Is. 6:2), “[each] of them had six wings.” Why? So that their feet would be covered, because they resembled the calf. [It was] so that, as it were, He would not see them and recall the incident of the calf. [Hence (in Is. 6:2, cont.),] “with two he covered his feet.” And why all this? Simply to atone for Israel. This is the meaning of (Ps. 103:3), “Who forgives all your sins.” You have no larger fowl than the eagle, so it became a face for the living angel, as stated (in Ezek. 1:10), “and the face of an eagle.” The largest among the animals is the lion, so it [also] became a face for the living angel, as stated (in Ezek. 10:14), “and the face of a lion.” And the bull is the largest among the beasts, so that He made it a face for the living angel, as stated (in Ezek. 1:10), “and the face of a bull on the left.” (Ibid.:) “And the face of a human.” But for the sake of Israel, the Holy One, blessed be He, blotted out the bull and put a cherub in its place. As you find that it only mentions a cherub there, as stated (in Ezek. 10:14), “the face of the one was the face of a cherub.” And why all this? To atone for Israel. Ergo (in Ps. 103:3), “Who forgives all your sins.” Why did the Holy One, blessed be He, remove the calf? So that Israel would be innocent before Him. And not only that, but when someone from Israel thinks about a transgression or something evil in his heart, the Holy One, blessed be He, does not connect it to a deed (to punish him for it). As therefore David says (in Ps. 66:18), “If I had perceived iniquity in my heart, the Lord would not have listened.” Now what does the Holy One, blessed be He, hear? [What is thought] when a person stands up to meditate in prayer. It is so stated (in Ps. 31:223) “truly God has listened; He has hearkened to the sound of my prayer.” And not only that, but when two people sit and occupy themselves with the Torah, the Holy One, blessed be He, hearkens and listens, as stated (in mal. 3:16), “Then those who feared the Lord spoke with one another; the Lord has hearkened and listened.”<sup class="footnote-marker">80</sup><i class="footnote"><i>Avot</i> 3:2, 6; <i>Mekhilta deRabbi Ishmael, Bahodesh</i> 1; <i>Ber.</i> 62; <i>ARN</i>, A, 8.</i> The Holy One, blessed be He, said, “Through the merit of the Torah, when you occupy yourselves with it, I am hearkening and listening to your prayers; but in the future, before you [even] call to Me, I will answer you.” It is so stated (in Is. 65:24), “And it shall come to pass that before they cry out, I will answer.”